Whether Embassies/High Commission are liable to deduct TDS?
8 Replies
Nirav
(Tax preparer)
(74 Points)
Replied 12 January 2010
No ....There is no TDS Liability on Embassies . They are known as deputation to foreign government. There is no requirement to deduct TDS on income if payee is the government.
Amir
(Learner)
(4016 Points)
Replied 12 January 2010
Dear Preti,
I m not sure on this but I think they would be exempt from this...
preeti
(student)
(143 Points)
Replied 13 January 2010
Thanks for the replies. I want to ask Nirav the sections on the basis of which u told that deputations of foreign government are not required to deduct tax.Please refer the related sections.
Amir
(Learner)
(4016 Points)
Replied 13 January 2010
Dear Preti,
This might change ur view
1) /experts/experts_message_display.asp?group_id=6841
2) /experts/experts_message_display.asp?group_id=174566
preeti
(student)
(143 Points)
Replied 13 January 2010
Amir thats nice of u to send me the link but my query still remains unresolved.I want to know the specific sections that are relevant.
Amir
(Learner)
(4016 Points)
Replied 13 January 2010
Dear Preti,
If u look at the links the experts at this forum only suggested that High Comissions/Embassies are liable to deduct TDS simply because they r nowhere excluded....
So there is no specific section pertaining to them...
I don't know y but I still have my own doubts on this..
Rupeshkumar Patil
(Manager)
(22 Points)
Replied 10 December 2013
Circular No. 9 /2009
F.No.142/19/2007-TPL
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
****
New Delhi, the 30th
November, 2009
Subject:- Remittances to non-residents under section 195 of the Income-tax Act ––
remittances of Consular receipts - clarification reg:-
Reference is drawn to Circular No. 4/2009 dated 29th June, 2009 prescribing
the revised procedure for furnishing information regarding remittances being made to
non-residents w.e.f. 1st July, 2009.
2. As per Article 28 of schedule to section 2 of the Diplomatic Relations (Vienna
Convention) Act, 1972, the fees and charges levied by a diplomatic mission in the course
of its official duties shall be exempt from all dues and taxes.
Hope this helps you to solve ur query ..
Rupeshkumar Patil
(Manager)
(22 Points)
Replied 10 December 2013
Circular No. 9 /2009
F.No.142/19/2007-TPL
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
****
New Delhi, the 30th
November, 2009
Subject:- Remittances to non-residents under section 195 of the Income-tax Act ––
remittances of Consular receipts - clarification reg:-
Reference is drawn to Circular No. 4/2009 dated 29th June, 2009 prescribing
the revised procedure for furnishing information regarding remittances being made to
non-residents w.e.f. 1st July, 2009.
2. As per Article 28 of schedule to section 2 of the Diplomatic Relations (Vienna
Convention) Act, 1972, the fees and charges levied by a diplomatic mission in the course
of its official duties shall be exempt from all dues and taxes.
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